Título
The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries
Autor(es)
Palabras clave
IPSAS
Accrual accounting
Corruption
Transparency
Clasificación UNESCO
5909 Administración Pública
5303.01 Contabilidad Financiera
5902 Ciencias Políticas
Fecha de publicación
2020
Editor
SAGE
Citación
Cuadrado-Ballesteros, B., Citro, F., & Bisogno, M. (2020). The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries. International Review of Administrative Sciences, 86(4), 729-748. https://doi.org/10.1177/0020852318819756
Resumen
[EN] This study adds new insights to the academic debate on the effectiveness of both accrual-basis systems and the adoption of harmonised accounting rules at the international level by considering an additional perspective: their effect on corruption. This study investigates a sample of 33 OECD countries for the period 2010–2014, creating a panel dataset that allows the taking of an international comparative approach. The results indicate that corruption is reduced as governments advance in public-sector accounting reforms, adopting IPSAS, or implementing accrual-basis systems.
Descripción
This version has been accepted for publication. Reuse is restricted to non-commercial and no derivative users.
URI
ISSN
0020-8523
DOI
Versión del editor
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